In accordance with paragraph 2 of Article 66 of the Law «On Road Traffic», the obligation to register vehicles with the authorized body for ensuring road safety is assigned to the owners of vehicles.
At the same time, the termination of the state registration of the vehicle is carried out at the request of the owner in connection with the loss, alienation of the vehicle to another person, as well as its deregistration before disposal or export for permanent residence outside the Republic of Kazakhstan or in accordance with other circumstances.
Thus, the obligation to register and terminate the registration of a vehicle with the authorized body, namely the Police Department of the Karaganda region, is assigned to the owners of vehicles.
Payment of tax by individuals is made to the budget at the place of residence no later than April 1 of the year following the reporting tax period (paragraph 4 of Article 494 of the Tax Code).
Payment of vehicle tax for a tax period by an individual who is an attorney on the basis of a power of attorney to drive a vehicle with the right of alienation, on behalf of the owner of the vehicle, is the fulfillment of the tax obligation of the owner of the vehicle for this tax period (paragraph 5 of Article 494 of the Tax Code).
According to Article 5 of the Tax Code, the taxpayer is obliged to fulfill the tax obligation, calculate, withhold and transfer taxes in accordance with the tax legislation of the Republic of Kazakhstan in full and on time.